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PA Department of the Auditor General

Published November 4, 2025

About This Audit

The Township of Brothersvalley in Somerset County, Pennsylvania, underwent an independent audit of its Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The audit examined the Forms MS-965 With Adjustments, ensuring their presentation aligns with criteria set by the Pennsylvania Department of Transportation. The audit was conducted according to standards from the AICPA and Government Auditing Standards. The audit confirmed that the township met the standards for fund administration, ensuring compliance with regulations. The Liquid Fuels Tax Fund is used to maintain and repair local infrastructure, with allocations based on road mileage and population. The audit’s purpose was to assist the Pennsylvania Department of Transportation in regulatory oversight. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General